https://www.taxtmi.com/caselaws?id=369993 An institute statutorily empowered under the Indian Institutes of Management Act, 2017 to grant degrees, diplomas and other academic distinctions was treated as an educational institution because its education leads to qualifications recognised by law. On that basis, its services were held to fall within Entry 66(a) of Notification No. 12/2017-Central Tax (Rate), and the general educational exemption was available. The authority also accepted that where more than one exemption applies lawfully, the assessee may claim the more beneficial exemption, so the specific entry relating to IIM services did not preclude reliance on the broader exemption. en-us Fri, 02 Nov 2018 00:00:00 +0530 Wed, 05 Mar 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369993 An institute statutorily empowered under the Indian Institutes of Management Act, 2017 to grant degrees, diplomas and other academic distinctions was treated as an educational institution because its education leads to qualifications recognised by law. On that basis, its services were held to fall within Entry 66(a) of Notification No. 12/2017-Central Tax (Rate), and the general educational exemption was available. The authority also accepted that where more than one exemption applies lawfully, the assessee may claim the more beneficial exemption, so the specific entry relating to IIM services did not preclude reliance on the broader exemption. Case-Laws GST Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369993